PT FAJAR NITRO *) Kenaikan

NERACA PER 31 DESEMBER 2016 & 2017

(DALAM JUTAAN RUPIAH)

2016 2017 2016

AKTIVA
Aktiva Lancar
Kas & Bank 19 13 23.37
Piutang Dagang 4,586 3,216 5,640.78
Piutang Karyawan 10 13 12.30
Persediaan 2,643 2,323 3,250.89
Biaya yg dibayar dimuka 69 90 84.87
7,327 5,655 9,012.21
Investasi
Saham di PT Suka Makmur 38 38 46.74
38 38 46.74

Aktiva Tetap
Tanah 1,290 1,287 1,586.70
Bangunan 857 784 1,054.11
Akm.Penyst.Bangunan (80) (38) (98.40)
Mesin-mesin 2,442 1,160 3,003.66
Akm.Penyst.Mesin (366) (143) (450.18)
Kendaraan 503 400 618.69
Akm.Penyst.Kendaraan (260) (204) (319.80)
Inventaris Pabrik 172 116 211.56
Akm.Penyst.Inven.Pabrik (38) (14) (46.74)
Inventaris Kantor 78 78 95.94
Akm.Penyst.Inven.Kantor (37) (25) (45.51)
4,561 3,401 5,610.03
Aktiva Lain-Lain -
Uang muka pembelian mesin 339 848 416.97
Uang muka lain-lain 6 - 7.38
345 848 424.35
Total Aktiva 12,271 9,942 15,093.33

Hutang & Modal

Kewajiban Lancar
Utang Bank 3,005 2,178 3,696.15
Utang Dagang 1,939 2,179 2,384.97
Biaya yg harus dibayar 4 - 4.92
4,948 4,357 6,086.04
Modal
Modal Saham 100 100 123.00
Laba ditahan 5,456 3,869 6,710.88
Laba tahun berjalan 1,767 1,616 2,173.41
 7,323 5,585 9,007.29
Total Kewajiban & Modal 12,271 9,942 15,093.33
 23% 1.23

2017 RATIO LIKUIDITAS

2016 2017
CURRENT RATIO 148.08% 129.79%
15.99 QUICK RATIO 94.66% 76.47%
3,955.68 CASH RATIO 0.38% 0.30%
15.99
2,857.29
110.70
6,955.65

46.74
46.74

1,583.01
964.32
(46.74)
1,426.80
(175.89)
492.00
(250.92)
142.68
(17.22)
95.94
(30.75)
4,183.23

1,043.04
-
1,043.04
12,228.66

2,678.94
2,680.17
-
5,359.11

123.00
4,758.87
1,987.68
 6,869.55
12,228.66
 RATIO LEVERAGE RATIO PROFITABILITAS
2016 2017 2016 2017
GPM 29.26% 31.65%
DEBT EQUITY 67.57% 78.01%
LONG TERM DEBT EQUITY 0.00% 0.00% NPM 21.05% 23.16%
SHORT TERM DEBT EQUITY 67.57% 78.01% ROI 28.16% 28.12%

ROE 47.19% 50.07%

 RATIO AKTIVITAS
2016 2017
PERPUTARAN ASET TTP 3.60 3.55
PERPUTARAN TOT.ASET 1.34 1.21
ACCOUNT RECEIVABLE TURNOVER 3.58 3.75

INVENTORY TURNOVER -4.39 -3.55

PERPURAN UTANG DAGANG -5.99 -3.79
 RATIO COVERAGE
2016 2017
TIME INTEREST EARNED -659.22% -924.96%
DIVIDEND PAYOUT RATIO 42.86%
PT FAJAR NITRO
LAPORAN LABA RUGI
PER 31 DESEMBER 2016 & 2017
(DALAM JUTAAN RUPIAH)

2016 2017
Penjualan bersih 17,559 12,913
HP Penjualan (14,284) (10,150)
Laba kotor 3,275 2,763

Biaya Operasional :
By. Umum & adm. (246) (221)
By.penjualan (582) (567)
(828) (788)
Laba Operasional 2,447 1,975

Pendapatan (biaya) lain :

Pendapatan lain-lain 11 20
Biaya Lain-lain (691) (379)
(680) (359)
Laba Bersih 1,767 1,616
*) Kenaikan penjualan/pendapatan 15% 1.15
*) Kenaikan biaya-biaya 10% 1.1

2016 2017
20,192.85 14,849.95
(14,284) (10,150)
5,908.85 4,699.95

(270.60) (243.10)
(640.20) (623.70)
(910.80) (866.80)
4,998.05 3,833.15

12.65 23.00
(760.10) (416.90)
(747.45) (393.90)
4,250.60 3,439.25